Exchange rates are based on the bank selling rate for the day of
the sale.

1.* $140m - Jackson Pollock's 1948 drip
painting No 5. Sold by David Geffen to Mexican financier David
Martinez in a private deal brokered by Sotheby's in November
2006.

2. $135m - Gustav Klimt's 1907 Adele
Bloch-Bauer I. Sold by Marian Altman to cosmetics magnate Ronald
Lauder, founder of the Neue Galerie in New York, for $135m (£77m)
in a private deal brokered by Christie's in June 2006.

3. $80m - Jasper Johns' False Start. Sold by
David Geffen to Kenneth C. Griffin in October 2006.

* Please note that other high-value private sales have
been reported (including a $300m Gauguin, a
$250m Cézanne, a $155m Picasso and a $137.5m Willem de
Kooning) but ATG cannot confirm the exact details of the deal or
the price.